Which 1040 form to list HSA distribution?

If all of the HSA distributions were for qualified medical expenses, then the distribution gets reported on line 12a of Form 8889 and nowhere else--it's not taxable income. If you received distributions from the HSA that were not for qualified medical expenses and that were not rolled over to another HSA, that distribution amount will appear on line 14 of Form 8889. These distributions are taxable income and this number is then carried over to line 21 on Form 1040 (write the letters "HSA" on the line next to the entry). In this case, you might also be subject to an additional 10% penalty on the distribution, calculated on line 15b of Form

--Chris